Within Theosophy, the Bhagavad Gita and the Upanishads are regarded as central witnesses to a primordial “Ancient Wisdom” that underlies all authentic spiritual traditions. They are approached not merely as Hindu scriptures, but as universal texts that articulate a perennial philosophy: the unity of all life, the continuity of consciousness through reincarnation, and the moral law of karma guiding spiritual evolution. By drawing on these works, Theosophy presents its teachings as a rearticulation of truths already embedded in the world’s sacred heritage, rather than as a novel system.

The Upanishads, in particular, are treated as a philosophical foundation for Theosophical metaphysics. Their teaching on the identity of Atman and Brahman is taken as a key to understanding the ultimate unity of consciousness and the basis for universal brotherhood. Concepts such as maya, the illusory character of appearances, and graded planes or states of reality are seen as converging with Theosophical views of a multi-layered cosmos and human constitution. The sevenfold analysis of the human being and the exploration of different states of consciousness are read as a subtle psychology that supports Theosophical accounts of inner development and meditation.

The Bhagavad Gita, on the other hand, functions as a kind of spiritual manual within Theosophical study and practice. It is revered as a sacred text that illuminates dharma, or right duty, and the inner “battlefield” of the aspirant. Arjuna is taken as a symbol of the earnest disciple, while Krishna is understood as representing the Higher Self or inner spiritual guide, whose counsel reveals the path of self-mastery. The Gita’s teaching on karma-yoga, bhakti-yoga, and jñāna-yoga is interpreted as outlining complementary modes of discipleship: selfless action, devotion to the higher principle, and discriminative wisdom.

Both the Gita and the Upanishads are therefore used to ground Theosophical ethics and cosmology. Their affirmations of karma and reincarnation provide scriptural support for the idea that souls evolve through many lives under a just moral order. Their emphasis on detachment, selfless service, and inner realization offers an ethical and practical framework for the Theosophical ideal of altruism and service to humanity. By continually returning to these texts in study and commentary, Theosophy seeks to bridge Eastern and Western esoteric currents, presenting them as converging expressions of a single, timeless wisdom.